Chocallo v. Commissioner

Docket No. 12695-02L.

87 T.C.M. 1432 (2004)

T.C. Memo. 2004-152

Wanda P. Chocallo v. Commissioner.

United States Tax Court.

June 28, 2004.


Attorney(s) appearing for the Case

Wanda P. Chocallo, pro se.

Russell K. Stewart, for respondent.


MEMORANDUM OPINION

RUWE, Judge.

The issues before the Court concern respondent's motion to dismiss this section 6330 case as moot and petitioner's "Motion For Sanctions, Contempt and For Other Relief", as supplemented.

Background

Petitioner filed an action under section 6330(a) contesting a levy wherein respondent had collected $21,411.27 for petitioner's purported 1998 unpaid tax liability.1 Pursuant...

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